Last updated: September 2026

Reverse Charge Invoice Wording: Examples for Germany, France, Spain, Portugal & Sweden

A reverse-charge invoice without the correct legal wording is a defective invoice — even when the amounts are right. EU law requires the invoice to state that the customer is liable for the tax, and each country prescribes (or strongly expects) its own specific phrase. Below are the exact mentions for Germany, France, Spain, Portugal and Sweden, with copy-ready example lines and the legal basis behind each.

Need the full calculation too? Each of our country tools generates a complete invoice preview with the correct wording built in: Germany, France, Spain, Portugal and Sweden.

Why the wording matters

The EU VAT Directive requires that when the customer is liable for the tax under reverse charge, the invoice must include the words "reverse charge". In practice, national tax authorities expect the phrase in their own language plus a reference to the applicable article — and auditors do check. A missing or wrong mention can trigger penalties and gives the customer no valid basis to self-assess the tax.

Every reverse-charge invoice should also show both parties' VAT identification numbers (the customer's number validated in VIES for intra-EU transactions), net amounts with no VAT added, and the usual invoice details (sequential number, dates, description).

Germany — "Steuerschuldnerschaft des Leistungsempfängers"

German law (§14a(5) UStG) requires a statement that the recipient is liable for the tax. The standard phrase is:

Steuerschuldnerschaft des Leistungsempfängers

Legal basis to cite: §13b UStG for domestic reverse-charge cases (construction, scrap, cleaning, certain electronics), or Art. 196 of the EU VAT Directive for cross-border B2B. On cross-border invoices the English "Reverse charge" is generally accepted alongside the German phrase.

Example invoice line:
Net amount: €2,500.00 — VAT: €0.00 — Steuerschuldnerschaft des Leistungsempfängers (§13b UStG). VAT ID customer: DE123456789.

France — "Autoliquidation"

French invoices use "Autoliquidation", typically combined with the article reference. For intra-EU B2B services:

TVA non applicable, art. 259-1 du CGI — Autoliquidation

For intra-EU supplies of goods, cite art. 262 ter, I du CGI instead. Always include both parties' VAT numbers (French format: FR + 2 characters + 9 digits) and file the DES (EU sales list). Note that B2B e-invoicing becomes mandatory in France from 1 September 2026, so paper/PDF habits need updating.

Example invoice line:
Montant net : 1 000,00 € — TVA : 0,00 € — TVA non applicable, art. 259-1 du CGI – Autoliquidation. N° TVA client : FRAB123456789.

Spain — "Inversión del sujeto pasivo"

Spain's term for reverse charge is inversión del sujeto pasivo, based on Article 84 of the Spanish VAT law (Ley 37/1992):

Inversión del sujeto pasivo — Art. 84.Uno.2º, Ley 37/1992

Use it for intra-EU B2B supplies to VAT-registered customers and for qualifying domestic cases (construction, certain goods). Report intra-EU transactions on modelo 349 in addition to the regular modelo 303.

Example invoice line:
Base imponible: 1.000,00 € — IVA: 0,00 € — Inversión del sujeto pasivo (Art. 84.Uno.2º, Ley 37/1992). NIF-IVA cliente: DE123456789.

Portugal — "IVA — autoliquidação"

Portugal requires the mention "IVA — autoliquidação" on the invoice:

IVA — autoliquidação

The mention is a formal obligation under the invoicing rules (Art. 36(13) CIVA) — missing it is a common audit finding even when the tax was correctly self-assessed. Include both VAT numbers, net amounts only, and report intra-EU operations on the Declaração Recapitulativa as well as the DPIVA. Our Portugal reverse charge guide covers the full declaration mechanics.

Example invoice line:
Valor líquido: 1.000,00 € — IVA: 0,00 € — IVA — autoliquidação. NIF do adquirente: DE123456789.

Sweden — "Omvänd betalningsskyldighet"

Sweden requires the exact Swedish phrase "Omvänd betalningsskyldighet":

Omvänd betalningsskyldighet

Include the buyer's VAT number in Swedish format (SE + 12 digits), net amounts with no moms, and remember the Sweden-specific rule that any VAT amount shown must be expressed in SEK. This applies both to cross-border B2B and to domestic byggmoms construction invoices. See our Sweden omvänd skattskyldighet guide for when each case applies.

Example invoice line:
Nettobelopp: 50 000 kr — Moms: 0 kr — Omvänd betalningsskyldighet. Köparens momsregistreringsnummer: SE556677889901.

Quick-reference table

• Germany: "Steuerschuldnerschaft des Leistungsempfängers" — §13b UStG / Art. 196 VAT Directive
• France: "TVA non applicable, art. 259-1 du CGI — Autoliquidation" (services) / art. 262 ter, I du CGI (goods)
• Spain: "Inversión del sujeto pasivo — Art. 84.Uno.2º, Ley 37/1992"
• Portugal: "IVA — autoliquidação"
• Sweden: "Omvänd betalningsskyldighet"

Checklist before you send the invoice

• Customer's VAT number validated in VIES (for intra-EU transactions)
• Correct reverse-charge phrase for the supplier's country, with the legal reference
• Net amounts only — no VAT added, and no misleading "VAT 0%" presented as a rate
• Both parties' full names, addresses and VAT IDs; sequential invoice number and dates
• Transaction reported where required: EC Sales List / DES / modelo 349 / Declaração Recapitulativa, plus the domestic VAT return

Frequently asked questions

Is the English phrase "reverse charge" enough on its own?

The EU VAT Directive asks for the words "reverse charge", but national administrations expect their own-language phrase (and often a legal reference). Safest practice: use the country's official phrase as shown above; adding "Reverse charge" in English alongside it does no harm on cross-border invoices.

What happens if I forget the mention?

The invoice is formally defective. Depending on the country, this can mean penalties, and the customer may have no valid document to support their self-assessment or deduction. In Germany, France, Spain, Portugal and Sweden alike, auditors specifically check for the mention.

Do I write "VAT 0%" on a reverse-charge invoice?

No — reverse charge is not a 0% rate, it is a shift of liability. Show the net amount with no VAT and the reverse-charge mention. Writing "0%" can confuse the transaction with zero-rated supplies, which are a different legal category.

Which VAT number format does each country use?

Germany: DE + 9 digits. France: FR + 2 alphanumeric characters + 9 digits. Spain: ES + 9 characters. Portugal: PT + 9 digits. Sweden: SE + 12 digits. Always validate the customer's number in VIES before applying reverse charge.

Does reverse charge change my VAT return?

As the supplier, you report the sale as a reverse-charge / intra-EU supply (often on a dedicated return line and an EC sales listing) but pay no VAT on it. As the customer, you self-assess the VAT and — if entitled — deduct it in the same return.

Disclaimer: This article is for information only and is not professional tax advice. Invoice requirements vary by transaction type — confirm with a qualified tax adviser before issuing.